A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach
In the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population inclu...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2021-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_40685_4a1d30042c38b7a656d98499f9e92cd3.pdf |
| _version_ | 1811256835693346816 |
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| author | Naser Mastechaman Heydar Mohammadzadeh Salteh Aliakbar Nonahal Nahr Sasan Mehrani |
| author_facet | Naser Mastechaman Heydar Mohammadzadeh Salteh Aliakbar Nonahal Nahr Sasan Mehrani |
| author_sort | Naser Mastechaman |
| collection | DOAJ |
| description | In the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population includes a combination of 16 university scholars and accounting and auditing executives (or both) selected in 2020 using the targeted sampling approach based on the theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategies are formulated, and final pattern is mapped out regarding the rationale, background, and intervening conditions. By developing theory on potential remedies, this paper proposes some clear outlooks for planning and benefiting from talent management to lower human resources costs and increase efficiency in accounting and auditing. |
| first_indexed | 2024-04-12T17:47:20Z |
| format | Article |
| id | doaj.art-9703c2f3fe8440c1a3f13ba4f86ed796 |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-04-12T17:47:20Z |
| publishDate | 2021-08-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-9703c2f3fe8440c1a3f13ba4f86ed7962022-12-22T03:22:36ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-08-0153496410.22067/ijaaf.2021.4068540685A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory ApproachNaser Mastechaman0Heydar Mohammadzadeh Salteh1Aliakbar Nonahal Nahr2Sasan Mehrani3Department of Accounting, Marand Branch, Islamic Azad University, Marand, IranDepartment of Accounting, Marand Branch, Islamic Azad University, Marand, IranDepartment of Accounting, Bostan Abad Branch, Islamic Azad University, Bostan Abad, IranDepartment of Accounting, Tehran University, Tehran, IranIn the present study, a comprehensive, scientific, and practical pattern is presented for the first time by relying on theory on potential remedies to manage talents in accounting and auditing using the qualitative method of the grounded theory approach. The study's statistical population includes a combination of 16 university scholars and accounting and auditing executives (or both) selected in 2020 using the targeted sampling approach based on the theoretical saturation rule. Data are gathered via interview by using the general guidance method in semi-structured form. Two methods of participants’ review and review of non-participating experts are used to achieve validity and reliability of data. The main focus of the study is meritocracy for accounting and auditing. The issue is posed in three concepts of reaching a consensus about the definition of talent, creating a culture of talent management, and regularization of talent management process(attract, raise, and hold) and some strategies are formulated, and final pattern is mapped out regarding the rationale, background, and intervening conditions. By developing theory on potential remedies, this paper proposes some clear outlooks for planning and benefiting from talent management to lower human resources costs and increase efficiency in accounting and auditing.https://ijaaf.um.ac.ir/article_40685_4a1d30042c38b7a656d98499f9e92cd3.pdftalent managementaccounting and auditing knowledgegrounded theory approach |
| spellingShingle | Naser Mastechaman Heydar Mohammadzadeh Salteh Aliakbar Nonahal Nahr Sasan Mehrani A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach Iranian Journal of Accounting, Auditing & Finance talent management accounting and auditing knowledge grounded theory approach |
| title | A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach |
| title_full | A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach |
| title_fullStr | A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach |
| title_full_unstemmed | A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach |
| title_short | A Comprehensive Talent Management Plan in Iranian Accounting and Auditing Using the Grounded Theory Approach |
| title_sort | comprehensive talent management plan in iranian accounting and auditing using the grounded theory approach |
| topic | talent management accounting and auditing knowledge grounded theory approach |
| url | https://ijaaf.um.ac.ir/article_40685_4a1d30042c38b7a656d98499f9e92cd3.pdf |
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